Transparency Code for Small Authorities

This code is issued to meet the Government’s desire to place more power into citizens’ hands to increase democratic accountability. Transparency gives local people the tools and information they need to hold local public bodies to account.

Under the new audit framework smaller authorities, including parish councils, with an annual turnover not exceeding £25,000 will be exempt from routine audit. In place of routine audit, these smaller authorities are subject to the new transparency requirements laid out in the Transparency Code. This will enable local electors and ratepayers to access relevant information about the authorities’ accounts and governance.